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Tax Barriers to Technology Transfers

By Carlson, George N.

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Book Id: WPLBN0000696745
Format Type: PDF eBook
File Size: 779.10 KB.
Reproduction Date: 2005
Full Text

Title: Tax Barriers to Technology Transfers  
Author: Carlson, George N.
Language: English
Subject: Government publications, Economics., United States. Department of the Treasury--Appropriations and Expenditures.
Collections: U.S. Department of the Treasury Collection
Publication Date:
Publisher: United States Department of the Treasury


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Carlson, G. N. (n.d.). Tax Barriers to Technology Transfers. Retrieved from

Government Reference Publication

Excerpt: The developed countries realize the importance of making more technology available to the developing countries. This is particularly true since developed countries conduct more than 95 percent of the world's research and development. But the developed countries cannot simply mandate that privately held technology be made freely available. As with any other good or service, the holders of technology will be willing to sell if they receive an attractive rate of return. The rate of return in developing countries may be unattractive for a variety of reasons: exchange controls, potential patent infringements, fear of expropriation, or high taxes. The conflict between the goals of developing countries and the capabilities of developed countries has been discussed in numerous international groups.

Table of Contents
TABLE OF CONTENTS I. Introduction .................. 1 I1. International Dialogue on Technology Transfer . 2 A . UNCTAD ................... 2 B . OECD .................... 4 C. Meeting of Foreign Ministers ........ 4 D. Eminent Persons Report ........... 5 I11. Tax Treatment of Technology Transfers ..... 7 A . Tax Policy in Developed Countries ..... 7 B . Tax Policy in Developing Countries ..... 8 C. Taxation as a Barrier to Technology Transfer 13


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